This section has no associated Explanatory Notes
14E+WIn section 71 of the Income Tax (Trading and Other Income) Act 2005 (educational establishments for the purposes of section 70), in subsection (1), omit the “or” after paragraph (c) and after paragraph (d) insert “, or
(e)a 16 to 19 Academy.”
Commencement Information
I1Sch. 13 para. 14 in force at 1.4.2012 by S.I. 2012/924, art. 2